Section 13830.2

In any case in which an election is made and not rejected the Controller may enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death taxes, together with interest and penalties, that may be due this state; provided, this agreement fixes the amount to be paid the other states involved in the dispute.

Location: https://www.weblaws.org/california/codes/ca_rev_and_tax_code_section_13830.2.

Original source: https://­leginfo.­legislature.­ca.­gov/­faces/­codes_displaySection.­xhtml?lawCode=RTC&sectionNum=13830.­2.­ External link icon (last accessed December 5, 2016).